Kindergarten & Nursery Fee Relief: Claim RM3,000 for Children Under 6

What is this relief?

The tax relief for fees for sending a child aged 6 and below to a registered nursery / kindergarten — item 12 in the HASiL Tax Relief table (year of assessment 2025). It allows parents to claim up to RM3,000 per year for fees paid.

How much can be claimed?

Up to RM3,000 (limited) per year for each child aged 6 and below — item 12 of the Tax Relief table (YA 2025) ([R1]).

Key conditions

• Child aged 6 and below.
• Fees paid to a registered nursery / kindergarten (registered with the relevant department/agency) this item still awaits official confirmation from HASiL — check again with HASiL before deciding. — the full definition of "registered" needs to be verified from the Explanatory Notes/guidelines.
• Fees must be paid by the claimant (parent) and can be supported by receipts.

Where to report it?

In Form BE/B, the claim is reported in the relevant relief box (box G12 in the Form BE Explanatory Notes YA 2025). Keep payment receipts as supporting documents.

Cross-references

• Child relief (item 16a/16b/16c): separate from kindergarten fees — see the pelepasan-anak brief.
• SSPN (item 13): education savings — see the pelepasan-sspn brief.
• Disabled child (item 16c OKU): see the pelepasan-anak-oku brief.

Summary

1. Claim up to RM3,000 for nursery/kindergarten fees for children ≤6 (YA 2025).
2. Ensure the nursery/kindergarten is registered; keep receipts.
3. Do not confuse this with child relief (RM2,000/RM8,000) — these are separate items.
4. YA 2026 figures have not been published by HASiL at this review — re-check before mentioning YA 2026.